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Account & Regulation

Traditional IRA

A tax-deferred retirement account where contributions may be tax-deductible, investments grow tax-free until withdrawal, and distributions in retirement are taxed as ordinary income.

What is a Traditional IRA?

An Individual Retirement Account (IRA) is a tax-advantaged account you open through a brokerage to save for retirement. In a Traditional IRA, you may deduct contributions from your taxable income in the year you make them, the investments inside grow tax-free, and you pay ordinary income tax on the money when you withdraw it in retirement.

Key features

  • Tax deduction up front: contributions may reduce your current-year taxable income, subject to income limits and whether you have a workplace retirement plan
  • Tax-deferred growth: dividends, interest, and capital gains are not taxed year to year
  • Annual contribution limit: set by the IRS each year (check the current year's limit); catch-up contributions allowed at age 50+
  • Early withdrawal penalty: withdrawing before age 59½ typically triggers a 10% penalty on top of ordinary income tax, with a handful of exceptions
  • Required Minimum Distributions: you must begin withdrawing minimum amounts starting at the RMD age set in current law

Traditional vs. Roth

The core trade-off with a Roth IRA is when you pay the tax. Traditional = deduct now, pay later. Roth = pay now, withdraw tax-free later. Choice usually turns on whether you think your tax rate will be higher now or in retirement.

A Traditional IRA is the classic choice for workers who expect to be in a lower tax bracket in retirement than they are today.

Related Terms

401(k)

An employer-sponsored retirement plan where employees defer part of their salary into tax-advantaged investments. Contributions are pre-tax, growth is tax-deferred, and many employers offer a matching contribution.

403(b)

A retirement plan for employees of public schools, universities, churches, and certain nonprofits. Similar to a 401(k) in structure and contribution limits, with investments typically in annuities or mutual funds.

457(b)

A deferred compensation plan for state and local government employees and some nonprofits. Separate contribution limit from 401(k) and 403(b), and no early withdrawal penalty at separation of service.

Backdoor Roth

A two-step workaround that lets high earners get money into a Roth IRA despite the income limit: contribute non-deductibly to a Traditional IRA, then convert it to a Roth. Pro rata rule is the main trap.

Capital Gains Tax

Tax owed on profits from selling investments. Short-term gains (held under 1 year) are taxed as ordinary income. Long-term gains (held over 1 year) get lower rates.

HSA

A Health Savings Account: a triple-tax-advantaged account for medical expenses. Contributions are deductible, growth is tax-free, and qualified medical withdrawals are tax-free. Often used as a stealth retirement account.